FULL TIME FACULTY
  • Sun, Min
  • Title: Associate Professor
  • E-mail: msun@bjtu.edu.cn
  • Department: Accounting
Education Background

Bachelor:1984-1988,Transportation economy,Northern Jiaotong University

Master:1990-1993,Northern Jiaotong University

Ph.D.:2003-09-2010-01,Business management,Beijing Jiaotong University

Work Experience(Including Academic Visiting)

1.2005-09-20,2005-12-20,Duquesne University,Visiting Scholar

2.2001-01-01,Accounting Department, School of Economics and Management, Beijing Jiaotong University,Associate Professor

3.1993-01-01,2001-01-01,Accounting Department, School of Economics and Management, Beijing Jiaotong University,Lecturer

4.1988-01-01,1990-01-01,Qiqihar station,Else

Research Interests

Accounting Theory and Practice,Mergers and Acquisitions,Fraud Audit

Research Project
1. Academic Research

1. (CO-PI)Research on the economic nature and accounting treatment of M & A goodwill of listed companies,Key Cultivation Project Supported by Humanities and Social Sciences of Basic Scientific Research Operating Expenses,CO-PI:Xie, J.(2020-04-01 - 2023-03-31).

2. (CO-PI)Research on Passenger Flow-Value Flow performance evaluation system of Urban Rail Transit PPP Mode,National Natural Science Foundation of China General Program,CO-PI:Guo, X.(2020-01-01 - 2023-12-31).

3. (CO-PI)Preliminary study on shareholding system reform of China National Railway Group Co., Ltd.,National Railway Administration of the Peoples Republic of China,CO-PI:Zhang, Q.(2019-06-20 - 2019-12-31).

4. (CO-PI)Research on China tailway transportation liquidation rules,Basic Scientific Research Operating Expenses,CO-PI:Cui, Y.(2018-04-01 - 2024-09-30).

5. (CO-PI)Research on the effectiveness of equity restructuring of competitive state-owned enterprises based on the motivation of mixed ownership reform,National Social Science Foundation of China General Program,CO-PI:Zhou, S.(2017-06-30 - 2020-06-30).

6. (CO-PI)Research on the standardized management of directly affiliated companies by the head office,China Railway,CO-PI:Zhao, J.(2015-07-01 - 2016-12-31).

7. (CO-PI)Research on enterprise management technology—Calculation method and application of railway transportation cost,China Railway,CO-PI:Zhao, J.(2015-07-01 - 2016-12-31).

8. (PI)Research on evaluation system of railway network development planning,Other Departments,PI:Sun, M.(2015-04-30 - 2017-02-28).

9. (CO-PI)Analysis on public information collection of enterprise merger and reorganization,Other Departments,CO-PI:Xie, J.(2013-03-01 - 2018-12-31).

2. Consulting Research

1. (CO-PI)Industrial development and transformation planning of Chengdu Southwest Railway Materials Co., Ltd.,Social Science Commercially Funded Project,CO-PI:Xie, J.(2019-11-27 - 2019-12-30).

2. (CO-PI)Innovation and practice of internal management responsibility system of railway transportation enterprises under sharing mode,Social Science Commercially Funded Project,CO-PI:Zhang, Q.(2019-06-13 - 2020-07-13).

3. (CO-PI)Research on budget management index system of railway transportation enterprises,Beijing Jiaotong University,CO-PI:Cui, Y.(2019-06-01 - 2021-06-30).

4. (CO-PI)Research on budget management of railway transportation enterprises based on the integration of industry and property,Beijing Jiaotong University,CO-PI:Cui, Y.(2019-06-01 - 2021-06-30).

5. (PI)Research on financial management and tax planning of Going Out in engineering (construction) enterprises,Social Science Commercially Funded Project,PI:Sun, M.(2019-04-30 - 2019-12-31).

6. (CO-PI)Research on management accounting practice of railway transportation enterprises based on comprehensive budget management,Social Science Commercially Funded Project,CO-PI:Zhou, S.(2019-01-01 - 2019-12-31).

7. (CO-PI)Research on the construction of financial budget index system of railway transportation enterprises,China Railway,CO-PI:Cui, Y.(2018-12-26 - 2019-12-31).

8. (CO-PI)Study on evaluation system of passenger transport service quality of Shanghai railway supervision administration,Social Science Commercially Funded Project,CO-PI:Zhou, S.(2018-12-06 - 2019-12-30).

9. (CO-PI)Research on development strategy of non-transportation tnterprises of Chengdu Bureau Group Company,Social Science Commercially Funded Project,CO-PI:Zhou, S.(2018-11-01 - 2020-10-31).

10. (CO-PI)Research on deepening the Reform of mixed ownership of joint venture railway company,China Railway,CO-PI:Zhou, S.(2018-10-01 - 2021-12-31).

11. (CO-PI)Corporate debt restructuring plan,Social Science Commercially Funded Project,CO-PI:Xie, J.(2018-03-27 - 2020-12-31).

12. (CO-PI)Research on the market orientation of railway freight transport,Social Science Commercially Funded Project,CO-PI:Qi, J.(2017-12-15 - 2021-06-30).

13. (CO-PI)Research on the establishment of interconnection-oriented railway transport industry system,Social Science Commercially Funded Project,CO-PI:Zhang, Q.(2017-11-13 - 2020-07-11).

14. (CO-PI)Research on railway market-oriented management technology—Research on pricing cost of railway passenger transport price decision-making,China Railway,CO-PI:Zhao, J.(2017-11-01 - 2018-12-31).

15. (PI)Research on railway market-oriented management technology—Research on standard quota system of resource occupation and consumption in railway enterprises,China Railway,PI:Sun, M.(2017-09-01 - 2020-12-31).

16. (CO-PI)Study on competition and supervision of railway transportation market in China,Social Science Commercially Funded Project,CO-PI:Zhang, Q.(2017-03-01 - 2018-02-28).

17. (CO-PI)Railway passenger demand assistance investigation service,Social Science Commercially Funded Project,CO-PI:Zhao, J.(2017-02-22 - 2018-02-22).

18. (CO-PI)Research on financial management mode of joint venture railway reorganization integration,Social Science Commercially Funded Project,CO-PI:Zhou, S.(2017-01-01 - 2017-12-31).

19. (PI)Research on KPI evaluation index of basic stations and depots,Social Science Commercially Funded Project,PI:Sun, M.(2016-12-07 - 2017-06-30).

20. (PI)Study on the management method of intangible assets of China Railway Corporation,Social Science Commercially Funded Project,PI:Sun, M.(2015-08-24 - 2016-10-31).

21. (PI)The influence of the change of passenger and freight volume on transportation cost,Social Science Commercially Funded Project,PI:Sun, M.(2015-07-30 - 2015-12-31).

Honors and Awards

1.2017-01-01,Second prize of science and technology award of China Railway Society

2.2016-11-01,Second prize of science and technology award of China Railway Society

3.2015-01-01,Third prize of Railway Science and technology award of China Railway Society

Teaching Courses

Undergraduate

Intermediate Accounting

Comprehensive Special Topics Research on Intermediate Financial Accounting

Principles of Accounting

Financial accounting for transportation companies

Corporate Accounting and Financial Fundamentals

Special business accounting

Fundamentals of Accounting

Transportation Finance and Accounting

Financial Accounting

Accounting Practice

Intermediate Financial Accounting

Postgraduate

Accounting

Fraud audit technology

Financial Accounting Theory and Practice

Publications
1. Peer Reviewed Journals

1. Sun, M.,& Zhai, T.(2019).Reflections on the problem of information disclosure under the new government subsidy standard—Taking the transportation industry as an example,Finance and Accounting Monthly.

2. Sun, M.,& Wang, L.(2018).Research on cost measurement model of China railway public-welfare product,Journal of the China Railway Society.

3. Sun, M.,Wang, Y., & Zhang, D.(2015).Revelation of the government subsidy of relevant industrial listed company on railway public welfare allowance,Railway Transport and Economy.

4. Sun, M.,Wang, L., & Zhang, D.(2015).Study on railway public benefit theory,Railway Transport and Economy.

2. Published Cases

1. Sun, M.,Government subsidies for non operating income: you are no longer the only one for me,China Professional-degree Case Center,,2019-01.

2. Sun, M., &Zhao, J.,Whether enterprises must set a value standard for their fixed assets?,China Professional-degree Case Center,,2016-01.

3. Other publications
Teaching Development Articles

1. Sun, M.. Reflections on MOOC construction of Intermediate Financial Accounting Course. Improving the Quality of Talent Training and Promoting the Construction of Double First-class | Collection of Papers on Undergraduate Teaching Research and Reform of Beijing Jiaotong University (2022). 2018-04..

2. Sun, M.. Reflections on MOOC construction of intermediate financial accounting course. Innovation for the future to promote the construction of double first - class. 2017-12..

Others

1. Sun, M.. Reflections on MOOC construction of Intermediate Financial Accounting Course. Improving the Quality of Talent Training and Promoting the Construction of Double First-class | Collection of Papers on Undergraduate Teaching Research and Reform of Beijing Jiaotong University (2022). 2018-04. .

2. Sun, M.. Reflections on MOOC construction of intermediate financial accounting course. Innovation for the future to promote the construction of double first - class. 2017-12. .